Suchergebnisse

The empowerment of women and the improvement of their political, social, economic and health status is a highly important and is one of the Global Sustainable Goals. Gender Equality index 2020 of EU-28 is 67.9, slowly increasing (European Institute for Gender Equality, 2021). Although there are some researches related to women empowerment and economic development (Siba, 2019, Hemalatha, 2020, Doss, Malapit, Comstock, 2020, etc.) or social entrepreneurship (Biggeri, Testi, Bellucci, During, Persson, 2018; Briar-Lawson, Miesing, Ram, 2020, etc.), combining these two fields and especially adding women from ethnic minority is very rare in scientific researches.The aim of the paper is to highlight challenges and possibilities of social entrepreneurship for empowerment of women from ethnic minority.This paper is based on Erasmus+ project "Empowering Women from Ethnic Minorities Through Social Enterprises" (abbrev. EMwoSE) analysis of both quantitative and qualitative data retrieved in Ireland, United Kingdom, Germany, Greece, Italy, Lithuania and Turkey. International data gives to the paper additional value in picturing the bigger picture of the situation in European countries.However, women starting a social enterprise is itself contributing to women's empowerment, assuming that social enterprise can be culturally more acceptable for women from ethnic minorities.

The relevance of the study is due to the need to improve the efficiency of budget investments in the Republic of Kazakhstan. Performance audits of the use of these investments will reveal opportunities to optimize expenditures and increase the overall socio-economic impact, which is significant for the sustainable development of the country. In order to improve the efficiency and socio-economic return of budget expenditures, this study is focused on evaluating the efficiency of budget investments during the performance audit. This study is aimed at reviewing the role and capabilities of the performance audit, as a mechanism of public financial control of budget investments. Data Envelopment Analysis (DEA) is used as a method for evaluating efficiency. Taking into account the reference management, the DEA algorithm is proposed to address the issue of limited input and output data to evaluate the national socio-economic development indicators. The special study of the budget investments' technical performance in the regions of Kazakhstan shows that this method can be used since it improves the flexibility and performance of evaluation in the performance audit. The stability of the concept of performance audit is therefore confirmed, showing the need for a periodic revision of the legislative and methodological base. The study highlighted the main challenges of performance audit of budget investments in the Republic of Kazakhstan and provided recommendations for improvement.